Customs Brokerage Management

Customs Schemes

There are 13 custom schemes and licenses to facilitate trade in Singapore.

Temporary Import Scheme

Goods with the exception of liquor and tobacco, are allowed to be imported for repairs and other approved purposes such as stage performance, testing, experiments and demonstration without payment of duty and/or GST on condition that they are re-exported within three months from the date of importation. If the goods are not re-exported after the expiry of the given period, duty and/or GST will then become payable.

Licensed Warehouse Scheme

A Licensed Warehouse in a designated area approved and licensed by the SC for storing imported dutiable goods, namely liquor, tobacco, motor vehicles and petroleum, with the Duty and GST payable suspended.

Zero GST Warehouse Scheme

The ZGS is administered by SC, for companies who wish to suspend GST on their imported non-dutiable goods. The ZG warehouse is a designated area approved by SC and depending on circumstances; it may be the entire premises, a designated part of the premises, a storage tank or any other places approved by SC.

As a general rule, you can warehouse any imported non-dutiable goods, except dutiable goods, locally-acquired or locally-manufactured goods; and GST-paid goods.

Excise Factory Scheme

An Excise Factory is a designated area approved and licensed by the Singapore Customs for manufacturing dutiable goods, namely liquor, tobacco, motor vehicles and petroleum, with the Duty and GST payable suspended.

Industrial Exemption Factory Scheme

Industrial Exemption Factory Scheme is a duty-exemption scheme available to industries using dutiable raw materials.

Duty exempted materials should only be used for the manufacture of the applicants' products (as applied for and stored at the place of manufacture). They must not be sold, transferred or disposed of in any way without Customs permission. Manufacturers are required to maintain proper records and provide adequate facilities...